MEMORANDUM OPINION
ARTHUR B. BRISKMAN, Bankruptcy Judge.
This matter came before the Court on Debtor's, Manhattan Industries, Inc., Motion to Dismiss Involuntary Petition (Doc. 7). Appearing before the Court were Lawrence Kosto, attorney for Debtor, Manhattan Industries, Inc.; and Lynn Hinson, attorney for petitioning creditor, Manhattan Bagel Company, Inc. After reviewing the pleadings, evidence, exhibits, hearing live testimony and arguments of...
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